On December 31, 2020, Dyer Inc. completed its first year of operations. Because this is the end of the annual accounting period, the company bookkeeper prepared the following preliminary income statement: You are an independent CPA hired by the company to audit the firm's accounting systems and financial statements. In your audit, you developed additional data as follows: a. Wages for the last three days of December amounting to $320 were not recorded or paid. b. The $415 telephone bill for December 2020 has not been recorded or paid. c. Depreciation on rental autos, amounting to $23,100 for 2020 , was not recorded. d. Interest of $550 was not recorded on the note payable by Dyer Inc. e. The Rental revenue account includes $4,040 of revenue that will be earned in January 2021. f. Maintenance supplies costing $620 were used during 2020 , but this has not yet been recorded. g. The income tax expense for 2020 is $7,300, but it won't actually be paid until 2021 . 2. Prepare, in proper form, an adjusted income statement for 2020